审计调查

效益审计调查问卷方法的应用研究

Research on the Utilization of Questionnaire in Performance Audit Investigation

专项审计调查组对派出的审计机关负责，并报告工作。

Special audit investigation teams shall report to the audit institutions that dispatch them ( hereinafter referred to as the dispatching audit institutions ) .

但这次对话未能就向PCAOB开放审计调查渠道一事达成协议。

No agreement was reached at the sed on access to conduct audit inspections by the PCAOB .

论审计调查的性质、模式及其实施对策

On the Nature , Model and Process of Auditing Investigation

国企投资的造价管理浅析&对某大型技改项目的审计调查

Cost Management of Investing Project in State owned Enterprises

农村家园清洁行动审计调查后的思考和建议

Thinking and Suggestion after auditing surveying of Home cleaning action at rural district

去年，赞比亚官员开始对韦丹塔进行审计调查，理由是怀疑该公司未能向政府足额缴纳费用。

Last year , Zambian officials began an audit based on suspicions that Vedanta was not paying the government its proper fees .

同时，本文采用规范与实证相结合的研究方法，立足于国内实践，以我国上市公司为研究对象，对国内外的内部审计调查数据进行了对比分析。

Meanwhile , this paper has combined the specification and empirical research methods , and studied internal audit survey data of listed companies domestic and international .

继而以温州科技企业孵化器绩效审计调查项目为例，介绍宏观服务型绩效审计项目的具体开展情况。

Then , the author takes the performance audit survey project of the technology business incubator in Wenzhou as an example , introducing the implementation of macro-service performance audit .

专项审计调查已经成为审计机关全面履行审计监督职责、充分发挥审计监督建设性作用的重要手段。

To carry out special investigations has been an important way for the audit institutions to completely perform their auditing supervising functions and to fully exert the constructive effect of supervision .

专项审计调查是审计机关依法运用审计手段，对与国家财政收支有关的特定事项，向有关地方、部门、单位进行的专门调查的活动。

The special audit investigation are activities that the audit organs use audit tools , and national fiscal revenue and expenditure related to the specific matters to the relevant localities , departments and units .

在审计调查过程中，我们以物流费用为标尺，引入作业成本法研究物流费用管理，通过界定物流费用的内涵与外延，确定各环节实际物流耗费。

When auditing and investigating , Activity-based costing has been introduced to study how to manage logistics costs . With logistics costs as the standard , and it determined the logistics costs in each link by defining the connotation and denotation of logistics cost .

一些不合作企业成了审计和调查的对象，而且往往被处以巨额罚款。

Uncooperative companies have found themselves subject to audits and investigations , and often big fines .

企业内部审计现状的调查与分析

Survey and analysis of current situations of enterprise audit

报告称，这些黄金大部分是2011年起买入的，在时间上与国家审计署的调查有所重叠。

Most of that bullion was acquired since 2011 , the report said , a period that overlaps with the audit office investigation .

专家学者认同注册会计师的看法，也将批判与战略性思维视为首要技能，但是位列第二、三位的是审计技能和调查能力。

Academics agreed with the CPAs that critical and strategic thinking was the prime skill , but rated auditing skills and investigative ability as second and third .

到2007年，力争做到所有审计和审计调查项目的结果，除涉及国家秘密、商业秘密及其他不宜对外披露的内容外，全部对社会公告。

To 2007 , vigorously achieves all audit and the audit investigation ' goal , except the content which involves the national secret , the business secret and others that unsuitable disclosed , completely announced to the society .

审计性的财务调查能力；

Ability to conduct audit-like financial investigations ;

审计委员会将主导调查所有举报的违规行为。

The company 's audit committee will lead all investigations of alleged violations or misconduct .

毕马威在对准备赴港上市的内地企业进行审计和开展尽职调查方面拥有良好的过往记录。

KPMG has a strong track record in auditing and conducting due diligence on mainland companies preparing to list in Hong Kong .

近些年来，这些公司的业务受到中国公开上市活动的推动，此类活动通常由西方审计事务所进行尽职调查。

The business has been driven in recent years by Chinese public offerings , which typically involved Western audit firms conducting due diligence .

至于审计署今年开始调查工商银行的问题，是否与工行后来居上招人耳目有所联系，业界普遍表示不便就此下定论。

As for the Audit Commission this year 's survey ICBC , with the eye of a contact person to come from behind strokes , the general conclusions that this inconvenience .

然后对来自西安、南京等地的200名审计人员进行问卷调查，研究结果表明：（1）通过访谈研究，明确了审计人员工作特征的具体构成。

Then carry on questionnaire survey to 200 auditors who come from Xi ' an and Nanking . The results of study shows : ( 1 ) We explicit the compose of auditors ' job characteristics by means of interview research .

第三条审计机关实施专项审计调查，应当成立一个或若干个专项审计调查组。

Article3Audit institutions shall organize one or several special audit investigation teams to conduct special audit investigations .

笔者通过对部分审计专业在校生进行有关审计教学的调查，分析了审计教学模式与教学环境的现状和存在的主要问题，并提出了改革的设想。

Through relevant investigation to part of the students in auditing major , the author analyzes the current situation and problem of auditing teaching model and teaching environment , and puts forward some ideas of reform .

当责导向的国家政策审计评价研究&以收费公路政策审计调查为例

A Study on Accountability-Oriented National Policy Auditing Evaluation : Taking Toll Road Policy Auditing as An Example

第四条审计人员按照派出的审计机关审计管辖范围开展专项审计调查时，必须遵守国家有关法律、法规和政策的规定。

Article4While carrying out special audit investigations according to the audit jurisdiction of their competent dispatching audit institutions , auditors shall abide by relevant laws and regulations .

中国内部审计协会与德勤会计师事务所联合发布的《2009年内部审计热点问题调查报告》显示，金融危机促使企业管理者进一步提高对内部审计的重视程度，现代企业越来越关注企业风险。

The Investigation Report about Internal Auditing Hot Issues of 2009 issued by China Institute of Internal Audit and Deloitte & Touche LLP accounting firms together tells that financial crisis urge enterprise managers to further enhance attention to internal auditing and modern enter-prises are concerned about enterprises risk increasingly .